Statutory corporate income tax rate in Brazil
Brazil: Statutory corporate income tax rate was 34.0% in 2018. ▬ Flat
Statutory corporate income tax rate in Brazil, 2000–2018
Source: OECD (2019) – processed by Our World in Data. Measured in %.
Analysis
In 2018, statutory corporate income tax rate in Brazil stood at 34.0%. That is the lowest value across all 19 years on record.
That represents a change of unchanged over ten years.
Over the whole period, statutory corporate income tax rate in Brazil peaked at 37.0% in 2000 and was at its lowest, 34.0%, in 2001.
That places Brazil 5th out of 93 countries with data for 2018, putting it in the top 10%.
Statutory corporate income tax rate in Brazil, year by year
| Year | % | Change |
|---|---|---|
| 2000 | 37.0% | — |
| 2001 | 34.0% | -8.1% |
| 2002 | 34.0% | +0.0% |
| 2003 | 34.0% | +0.0% |
| 2004 | 34.0% | +0.0% |
| 2005 | 34.0% | +0.0% |
| 2006 | 34.0% | +0.0% |
| 2007 | 34.0% | +0.0% |
| 2008 | 34.0% | +0.0% |
| 2009 | 34.0% | +0.0% |
| 2010 | 34.0% | +0.0% |
| 2011 | 34.0% | +0.0% |
| 2012 | 34.0% | +0.0% |
| 2013 | 34.0% | +0.0% |
| 2014 | 34.0% | +0.0% |
| 2015 | 34.0% | +0.0% |
| 2016 | 34.0% | +0.0% |
| 2017 | 34.0% | +0.0% |
| 2018 | 34.0% | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 34.3% | 34.0% | 37.0% | 10 |
| 2010s | 34.0% | 34.0% | 34.0% | 9 |
Countries ranked near Brazil
- 2 Democratic Republic of Congo 35.0% compare
- 2 Malta 35.0% compare
- 4 France 34.4% compare
- 6 Monaco 33.3% compare
- 7 Portugal 31.5% compare
- 8 Angola 30.0% compare
- 8 Argentina 30.0% compare
- 8 Australia 30.0% compare
- 8 Gabon 30.0% compare
- 8 Kenya 30.0% compare
- 8 Mexico 30.0% compare
- 8 Montserrat 30.0% compare
- 8 Nigeria 30.0% compare
- 8 Saint Vincent and the Grenadines 30.0% compare
- 8 Senegal 30.0% compare
- 8 Seychelles 30.0% compare
More economy & growth data for Brazil
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.56 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2 Percent per annum (2029)
- Gross value added at basic prices (GVA) (current LCU), annual growth 8.28 % change on previous year (2025)
- Gross value added at basic prices (GVA) (current LCU), per unit of GDP 4.8 current LCU per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (current LCU), per capita 51,463 current LCU per person (2025)
- Gross value added at basic prices (GVA) (constant 2015 US$), annual 2.39 % change on previous year (2025)
- Gross value added at basic prices (GVA) (constant 2015 US$), per unit 0.7822 constant 2015 US$ per US$ of GDP (2025)
- Gross value added at basic prices (GVA) (constant 2015 US$), per 8,380 constant 2015 US$ per person (2025)
- Gross value added at basic prices (GVA) (constant LCU), annual growth 2.39 % change on previous year (2025)
- Gross value added at basic prices (GVA) (constant LCU), per unit of 1.76 constant LCU per US$ of GDP (2025)
Frequently asked questions
- What is statutory corporate income tax rate in Brazil?
- Statutory corporate income tax rate in Brazil was 34.0% in 2018, according to OECD (2019) – processed by Our World in Data.
- What is the highest statutory corporate income tax rate recorded in Brazil?
- The highest recorded value was 37.0% in 2000.
- What is the lowest statutory corporate income tax rate recorded in Brazil?
- The lowest recorded value was 34.0% in 2001.
- How does Brazil rank for statutory corporate income tax rate?
- Brazil ranks 5th out of 93 countries with data for 2018.
- Is statutory corporate income tax rate rising or falling in Brazil?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Brazil data come from?
- The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.